# The Landfill Tax (Amendment) Regulations 2015, Regulation 1: Citation, commencement, interpretation and effect


(1) These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2015 and come into force on 1st April 2015.
(2) In these Regulations “contribution year” has the meaning specified in regulation 31 of the Landfill Tax Regulations 1996.
(3) Regulation 3 of these Regulations has effect for contribution years beginning on or after 1st April 2015.

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Source: https://www.legislation.gov.uk/uksi/2015/744/regulation/1 (the official version)
Page: https://openlegislation.uk/landfill-tax-amendment-regulations-2015/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.